| Links from Section 68 | ||
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Value-Added Tax Consolidation Act 2010 |
(ii) the amount which the person may deduct under Chapter 1 of Part 8 or is entitled to be repaid under section 57, 102 or 104(4) or (5) shall, in accordance with regulations, be reduced by an amount equal to the amount of the flat-rate addition appropriate to the amount of the reduction or discount. |
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Value-Added Tax Consolidation Act 2010 |
(5) The provisions of this Act (other than this Chapter) relating to credit notes and debit notes issued under section 67(1) or (2) respectively shall apply in relation to farmer credit notes and farmer debit notes as they apply in relation to such credit notes and debit notes. |
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Value-Added Tax Consolidation Act 2010 |
(1) A flat-rate farmer who, in accordance with section 86(1), is required to issue an invoice in respect of the supply of agricultural produce or an agricultural service shall, in respect of each such supply, issue an invoice in the form and containing such particulars (in addition to those specified in section 86(1)) as may be specified by regulations, if the following conditions are fulfilled: |
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Value-Added Tax Consolidation Act 2010 |
(1) A flat-rate farmer who, in accordance with section 86(1), is required to issue an invoice in respect of the supply of agricultural produce or an agricultural service shall, in respect of each such supply, issue an invoice in the form and containing such particulars (in addition to those specified in section 86(1)) as may be specified by regulations, if the following conditions are fulfilled: |
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Value-Added Tax Consolidation Act 2010 |
(ii) the other invoice referred to in subparagraph (i) shall be deemed, for the purposes of Chapter 1 of Part 8, to be issued in accordance with section 86(1), |
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Value-Added Tax Consolidation Act 2010 |
(ii) the amount which the person may deduct under Chapter 1 of Part 8 or is entitled to be repaid under section 57, 102 or 104(4) or (5) shall, in accordance with regulations, be reduced by an amount equal to the amount of the flat-rate addition appropriate to the amount of the reduction or discount. |
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Value-Added Tax Consolidation Act 2010 |
(ii) the amount which the person may deduct under Chapter 1 of Part 8 or is entitled to be repaid under section 57, 102 or 104(4) or (5) shall, in accordance with regulations, be reduced by an amount equal to the amount of the flat-rate addition appropriate to the amount of the reduction or discount. |
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| Links to Section 68 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Value-Added Tax Consolidation Act 2010 |
(3) Any person who, otherwise than under and in accordance with section 68(2)(a) or 86(1) issues an invoice in which an amount of flat-rate addition is stated shall be liable to a penalty of €4,000. |
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Value-Added Tax Consolidation Act 2010 |
(5) Where a flat-rate farmer, in a case in which he or she is required to issue a farmer credit note under section 68(2)(b), fails to issue the credit note within the time allowed by regulations, or issues a credit note stating a lesser amount of flat-rate addition than is appropriate to the reduction in consideration or the discount, the farmer shall be liable to pay to the Revenue Commissioners as tax the amount of flat-rate addition that should have been stated on the credit note or the amount of the deficiency of flat-rate addition, as the case may be, and shall, in relation to that amount or that deficiency, be deemed, for the purposes of this Act, to be an accountable person. |
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Value-Added Tax Consolidation Act 2010 |
(b) An amendment of an invoice pursuant to section 68(2)(b) shall be effected within such time as may be specified by regulations. |
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Value-Added Tax Consolidation Act 2010 |
(2) Notwithstanding subsection (1), where payment for the supply of goods or services (other than supplies of the kind specified in paragraph 1(1) or (2) of Schedule 2) is made to a person, either in full or by instalments, before the supply is completed, the person shall issue an invoice in accordance with section 66(1) or 68(1), as may be appropriate, within such time after the date of actual receipt of the full payment or the instalment as may be specified by regulations. |
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Value-Added Tax Consolidation Act 2010 |
(2) A flat-rate farmer shall, if requested in writing by another person and if the request states that the other person is entitled to repayment of the flat-rate addition under section 57, 102 or 104(4) or (5), give to that other person in writing the particulars specified in regulations for the purpose of section 68(1) in respect of the goods or services supplied by the flat-rate farmer to that other person that are specified in the request. |
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